Publication: Bireysel emeklilik sistemi ve vergisel boyutu
Abstract
BİREYSEL EMEKLİLİK SİSTEMİ ve VERGİSEL BOYUTU 20. yüzyılın son çeyreğinde yaşanan global ekonomik sorunlar etkisini sosyal güvenlik alanında da göstermiş ve sosyal güvenlik sistemleri ciddi finansal krizlerle karşı karşıya kalmışlardır. Yaşanan bu finansal krizlere çözüm olarak Dünya’da ve Türkiye’de bireysel emeklilik sistemleri uygulamaya konmuştur. Bireysel emeklilik; mikro anlamda, kişilerin emeklilik dönemlerinde daha rahat yaşayabilmeleri ve ihtiyaç duyacakları ek harcamaları karşılayabilmeleri, makro anlamda ise, kişisel bazda yapılan uzun vadeli tasarruflar ile ekonomik yatırımlar için gerekli olan fonların sağlanması, bunun sonucunda istihdamın artması ve sermaye piyasasının derinleşmesi amacıyla oluşturulan özel emeklilik sistemidir. Ülkemizde sistemin devlet güvencesi altına alınmamış olması geniş kitlelerin katılımını olumsuz yönde etkileyecektir. Uzun vadeli tasarrufların aktarıldığı alanlar üzerinde vergi düzenlemelerinin belirleyici bir etkiye sahip olması nedeniyle, birçok ülkede olduğu gibi, ülkemizde de bireysel emeklilik sistemi vergisel teşviklerle takviye edilmiştir. Bireysel emeklilik sisteminin vergilendirilmesi üç aşamada gerçekleşmektedir. Bu aşamalar; emeklilik fonuna çalışanlar ve/ veya işverenler tarafından ödenen katkı paylarının vergilendirilmesi yani “katılım aşaması”nda vergilendirme, emeklilik fonunun yatırımlarından elde ettiği sermaye kazancının vergilendirilmesi yani “yatırım aşaması” ile emeklilik fonu katılımcılarına yapılan son ödemelerin vergilendirilmesi yani “ödeme aşaması” dır. Ülkemizdeki vergilendirme rejimine göre vergileme, katılımcılara yapılacak geri ödeme aşamasına kadar ertelenmiştir ancak geri ödeme aşamasında sadece “irat” değil, anapara yani “menkul sermaye” de kesintiye tabi tutulmaktadır. Bu durumun vergileme tekniğine aykırı olduğu kuşkusuzdur.
INDIVIDUAL RETIREMENT SYSTEM and TAX DIMENSION The global economic problems happened in the last quarter of 20 th century indicated its effect in the social security area and social security systems came across serious financial crisises. In order to come over these crisises, Individual Retirement Sytems (IRS) were applied both in Turkey and the World. Individual Retirement is a private retirement system constituted with an aim of which people can live more secure after retirement period, supply the required additional expenses in a micro perspective ;provide the fund required for financial investments with personal long term savings resulted in employment increase and deepened capital markets in a macro perspective. The system is not secured by government which may effect the contiribution of extensive crowd of people negatively in our country. Indiviual Retirement System is consolidated with tax encouragement in our country like most of other countries due to the important effect that the tax regulations own on the field where the long term savings are transferred. Taxing the Individual Retirement System is realised in three levels. These are; to tax the contribution shares paid by employer and/ or employees of retirement fund which is ‘contribution level’, to tax capital income of retirement fund from the investments that is ‘investment level’ and to tax the last payments to the contributers of retirement fund that is ‘payment level’. According to taxing regime in our country , tax is postponed till the repayment level which is made to the contributer but in that level, capital is also subjected to deduction like the profit gained.There is no doubt that this application is contrary to taxing technique.
INDIVIDUAL RETIREMENT SYSTEM and TAX DIMENSION The global economic problems happened in the last quarter of 20 th century indicated its effect in the social security area and social security systems came across serious financial crisises. In order to come over these crisises, Individual Retirement Sytems (IRS) were applied both in Turkey and the World. Individual Retirement is a private retirement system constituted with an aim of which people can live more secure after retirement period, supply the required additional expenses in a micro perspective ;provide the fund required for financial investments with personal long term savings resulted in employment increase and deepened capital markets in a macro perspective. The system is not secured by government which may effect the contiribution of extensive crowd of people negatively in our country. Indiviual Retirement System is consolidated with tax encouragement in our country like most of other countries due to the important effect that the tax regulations own on the field where the long term savings are transferred. Taxing the Individual Retirement System is realised in three levels. These are; to tax the contribution shares paid by employer and/ or employees of retirement fund which is ‘contribution level’, to tax capital income of retirement fund from the investments that is ‘investment level’ and to tax the last payments to the contributers of retirement fund that is ‘payment level’. According to taxing regime in our country , tax is postponed till the repayment level which is made to the contributer but in that level, capital is also subjected to deduction like the profit gained.There is no doubt that this application is contrary to taxing technique.